This bill proposes amendments to the Internal Revenue Code of 1986 to alter the tax treatment of health care sharing ministries. A primary provision is to classify membership fees, shared medical expenses, and administrative fees paid to a health care sharing ministry as a deductible medical expense under Section 213(d)(1). Furthermore, the bill explicitly states that for tax purposes, a health care sharing ministry shall not be treated as a health plan or as insurance . This clarification is introduced through a new section, 7702C, within Chapter 79 of the Code. These amendments are slated to take effect for taxable years beginning after December 31, 2025 .